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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Najwa Rani Angel
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2020-2023 Najwa Rani Angel; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3545

Abstract

This research examines the influence of capital structure and dividend policy on firms’ financial performance. A quantitative approach with a causal research design was employed in this study. The population consisted of non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sample was determined through purposive sampling, resulting in 40 companies with 120 observational data points. The research utilized secondary data obtained from the published annual reports of the companies. Financial performance was measured using ROA, while capital structure was proxied by the Debt-to-Equity Ratio (DER) and dividend policy was measured using the Dividend Payout Ratio (DPR). The findings indicate that capitali. structure negatively influences financial performance, whereas dividend policy positively affects financial performance.
Co-Authors Salma Taqwa